Metaalwerken Commeyne: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Metaalwerken Commeyne
Largest movements
- Receivables within one year +€318,929
up €318,929 (+330%), from €96,669 to €415,598
of which Other amounts receivable: +€296,162
- Tangible fixed assets +€175,846
up €175,846 (+30.3%), from €581,144 to €756,990
of which Leasing and similar rights: +€115,028
- Cash +€25,198
up €25,198 (+170%), from €14,800 to €39,998
mainly Short-term financial debts (+€249,878) and Debts after one year (+€201,174)
- Stocks and contracts +€19,822
up €19,822 (+35.8%), from €55,320 to €75,142
of which Stocks: +€19,822
- Short-term financial debts +€249,878
up €249,878, from €0 to €249,878
- Debts after one year +€201,174
up €201,174 (+38.0%), from €529,994 to €731,168
of which Financial debts: +€189,579
- Current portion of long-term debt +€34,266
up €34,266 (+71.7%), from €47,817 to €82,084
- Trade debts +€26,782
up €26,782 (+51.3%), from €52,218 to €79,000
- Reserves +€22,551
up €22,551 (+19.8%), from €113,882 to €136,433
- Staff costs +€100,724
up €100,724 (+328%), from €30,727 to €131,451
- Gross operating margin +€65,716
up €65,716 (+30.8%), from €213,294 to €279,010
- Depreciation +€18,270
up €18,270 (+26.9%), from €67,862 to €86,132
- Financial charges +€13,251
up €13,251 (+70.8%), from €18,726 to €31,977
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €753,327 | €1,294,666 | +€541,339 | +71.9% |
| Fixed assets | 21/28 | €581,144 | €756,990 | +€175,846 | +30.3% |
| Tangible fixed assets | 22/27 | €581,144 | €756,990 | +€175,846 | +30.3% |
| Land and buildings | 22 | €325,259 | €313,347 | -€11,911 | -3.7% |
| Plant, machinery and equipment | 23 | €235,915 | €304,789 | +€68,873 | +29.2% |
| Furniture and vehicles | 24 | €19,970 | €23,826 | +€3,856 | +19.3% |
| Leasing and similar rights | 25 | - | €115,028 | +€115,028 | |
| Current assets | 29/58 | €172,183 | €537,676 | +€365,493 | +212% |
| Stocks and contracts in progress | 3 | €55,320 | €75,142 | +€19,822 | +35.8% |
| Stocks | 30/36 | €55,320 | €75,142 | +€19,822 | +35.8% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €96,669 | €415,598 | +€318,929 | +330% |
| Trade receivables | 40 | €89,979 | €112,745 | +€22,767 | +25.3% |
| Other amounts receivable | 41 | €6,691 | €302,853 | +€296,162 | +4,426% |
| Cash at bank and in hand | 54/58 | €14,800 | €39,998 | +€25,198 | +170% |
| Deferred charges and accrued income | 490/1 | €5,394 | €6,938 | +€1,544 | +28.6% |
| Total equity and liabilities | 10/49 | €753,327 | €1,294,666 | +€541,339 | +71.9% |
| Equity | 10/15 | €114,882 | €137,433 | +€22,551 | +19.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €113,882 | €136,433 | +€22,551 | +19.8% |
| Distributable reserves | 133 | €113,882 | €136,433 | +€22,551 | +19.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €638,445 | €1,157,233 | +€518,788 | +81.3% |
| Amounts payable after more than one year | 17 | €529,994 | €731,168 | +€201,174 | +38.0% |
| Financial debts | 170/4 | €484,317 | €673,896 | +€189,579 | +39.1% |
| Other amounts payable | 178/9 | €45,677 | €57,272 | +€11,595 | +25.4% |
| Amounts payable within one year | 42/48 | €108,451 | €426,065 | +€317,614 | +293% |
| Current portion of amounts payable after more than one year | 42 | €47,817 | €82,084 | +€34,266 | +71.7% |
| Financial debts | 43 | €0 | €249,878 | +€249,878 | |
| Credit institutions | 430/8 | €0 | €249,878 | +€249,878 | |
| Trade debts | 44 | €52,218 | €79,000 | +€26,782 | +51.3% |
| Suppliers | 440/4 | €52,218 | €79,000 | +€26,782 | +51.3% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €6,816 | €10,904 | +€4,088 | +60.0% |
| Taxes | 450/3 | €2,400 | €2,400 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,416 | €8,504 | +€4,088 | +92.6% |
| Other amounts payable | 47/48 | €1,600 | €3,200 | +€1,600 | +100% |
| Remuneration, social security and pensions | 62 | €30,727 | €131,451 | +€100,724 | +328% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,862 | €86,132 | +€18,270 | +26.9% |
| Other operating charges | 640/8 | €3,496 | €3,907 | +€412 | +11.8% |
| Gross operating margin | 9900 | €213,294 | €279,010 | +€65,716 | +30.8% |
| Operating profit (loss) | 9901 | €111,210 | €57,520 | -€53,689 | -48.3% |
| Financial income | 75/76B | €235 | €208 | -€28 | -11.7% |
| Recurring financial income | 75 | €235 | €208 | -€28 | -11.7% |
| Financial charges | 65/66B | €18,726 | €31,977 | +€13,251 | +70.8% |
| Recurring financial charges | 65 | €18,726 | €31,977 | +€13,251 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €92,719 | €25,751 | -€66,968 | -72.2% |
| Profit (loss) for the period | 9904 | €92,719 | €25,751 | -€66,968 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,719 | €25,751 | -€66,968 | -72.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.